对我国上市公司分部划分基础的研究

Research into the Segment Divide of China Listed Companies

本文主要研究我国上市公司分部划分的基础问题。评述了美国财务会计委员会(FASB)131号准则 和国际会计准则委员会(IASB)14号准则中关于公司分部划分的规定及其差异,探讨了这些方法在我国的适用性。

This paper studies the segment division of China listed companies. We, first, make an assessment of the requirements for which companies should meet in terms of segment division in accordance with the Ordinances of FASB 131 and IASB 14; then, we analyze the extent to which the practice is appropriate in the case of China.